Area based exemption under central excise available where new unit successor to previous unit and to adjacent units.

Spring Dells Vs Commissioner of Central Goods & Service Tax (CESTAT Delhi)

Conclusion: Assessee was entitled to the area-based exemption for the reason that it was admittedly the successor of the previous unit entitled to the exemption and all the units/sheds were located in one private industrial complex which could be said to be adjacent to each other.

Held: Assessee was a partnership firm having their factory at Roorkee falling in the State of Uttar

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